Claiming a Tax Exemption in the Dominican Republic: Why Every Request Runs Through the Finance Ministry First

An exemption written into a Dominican law, concession or congressionally ratified contract is worth nothing at the tax window until one thing happens: the Ministry of Finance processes and approves it. Until then, the DGII and the customs authority (DGA) will collect as if the benefit did not exist.

That centralization is the work of Decree 162-11 of 2011, and it remains the operating logic of the system. Every exemption request supported by a law, concession or ratified contract goes to the Ministry of Finance for study and processing. The internal revenue and customs administrations recognize only what the Ministry has approved. And the Ministry notifies each beneficiary not just the scope of the exemption but its quantified cost to the treasury, the ‘fiscal sacrifice’, a figure that has become the currency of the public debate over incentives.

That debate turned into legislation in June 2026. Law 30-26 tightened the screws in three ways relevant to anyone claiming benefits. Agencies that administer incentive regimes must now submit feasibility and cost-benefit studies to the Ministry of Finance before approving new beneficiary classifications. The Ministry may recommend that the Executive Branch formally object to a classification it finds unsupported. And a new provision of the Tax Code bars taxpayers from combining more than one incentive regime on the same activity, investment or operation, no more stacking.

The practical consequence is that an exemption file must now be built like a case: clear legal basis, precise quantification, and timing that anticipates review rather than assumes approval. Delays are not neutral, taxes accrue and are collected while a request sits, and recovering them afterward is its own procedure.

Our tax lawyers represent investors and companies before the Ministry of Finance, the DGII and the DGA in obtaining, defending and renewing tax exemptions in the Dominican Republic. If an incentive is part of your investment math, have it validated before you commit the capital.

Do you want more information about our services for claiming tax exemptions in Dominican Republic? Contact Us.

ABOUT THE AUTHOR: Maria Arthur Rodger is a Partner leading the Private Client, Successions and Tax areas at Arthur & Castillo Advisers and Consultants in the Dominican Republic. She specializes in private client, successions, tax, real estate valuation and advisory (Master in Tax and Finance Studies from Georgetown University in Washington, D.C. & Universitat Pompeu Fabra in Barcelona) with more than 20 years of experience. She is also a Certified Public Accountant (CPA), Certified Valuator, Business Bankruptcy Expert and English and Spanish Interpreter.

Email: marthur@aclaw.com

Disclaimer: This publication is not intended to provide advice or suggest a guaranteed outcome as individual situations will differ and the situation may have changed since publication. For specific advice on the information provided and related topics, please contact the author.

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